Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G) (open access)

Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit."
Date: January 1, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G) (open access)

Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G)

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."
Date: January 1, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
International Journal of Government Auditing, January 2002, Vol. 29, No. 1 (open access)

International Journal of Government Auditing, January 2002, Vol. 29, No. 1

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) INTOSAI's 17th International Congress gathering in Seoul, Korea from October 20-27, 2002; (2) The Global Forum on Fighting Corruption and Safeguarding Integrity II, held May 28-31, 2001, in The Hague; and (3) activities within INTOSAI."
Date: January 1, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library